Baghdad resident Mohammed Salih, 52, is racing against time to document his hometown’s disappearing heritage, which has fallen victim to decades of war, neglect and mismanagement.
“Unfortunately, our heritage and old Baghdadi houses are fading away,” says Mr Salih, a civil engineer, standing next to a rundown building dating back to early last century in a narrow alley in Al Sinak area.
“It’s so heart-wrenching to describe Baghdad today,” Mr Salih tells The National.
Baghdad – also known as the Round City and the City of Peace – was built by the Abbasid caliph Abu Jaafar Al Mansur between 762 and 775 AD to serve as the capital of the Abbasid Empire that stretched from present-day Algeria to Pakistan.
For nearly 500 years, the city was the centre of economic and political power in the world, during the Islamic Golden Age. Then, the metropolis was an attractive destination for students, prominent poets, scientists, merchants and others from all over the world.
But that era ended with the Mongol invasion in 1258AD. At that time, the city suffered heavily.
The Mongol conquerors killed the caliph Al Mutasim and most of the city's inhabitants, looting and destroying mosques, libraries and other buildings.
After the Mongols, Persians and the Ottoman empire competed for the occupation and rule of Baghdad as part of the Ottoman-Safavid war. The Ottoman rule was the longest, lasting to 1918, and was followed by the British occupation.
Mr Salih's quest to discover old Baghdad goes back to 1989 when he arrived at the College of Engineering as curriculums on building techniques and the plans of old cities took him to the city's historic districts.
After the fall of Saddam Hussein’s regime in 2003, Mr Salih decided to use his experience for the benefit of the public.
“It was not easy before to hold a camera and take photos without security approvals from the authorities,” the Industry Ministry employee says.
“But since 2003, there has been a space of freedom and with phones fitted with cameras, anyone can now take pictures."
During his days off and on holidays, he walks through the countless twisted old alleys that run through the city like arteries.
At the end of each tour, he writes a post on his Facebook page, explaining the history of each site accompanied by new and old pictures.
“Readings offer me 75 per cent of the site information and location and the other 25 per cent I get from the people,” he says. “Sometimes, I can find only bricks or walls or nothing."
In recent decades, Baghdad has lost significant parts of its architectural heritage because of social and political unrest and the absence of the preservation projects.
Some old properties that once belonged to dignitaries and tell the story of its past glory are still standing. They are either under the government control or privately owned.
With a lack of law enforcement, many owners demolished their old homes without proper permits to build new buildings. Others have been turned unceremoniously into warehouses or workshops.
For some owners and tenants, Mr Salih is an unwanted guest.
He believes they fear that any light shed on the condition of dilapidated properties by his posts could spur government action. But sometimes, his negotiation skills can open doors.
In late November, he sneaked into the palace of Menahem Saleh Daniel, a well-known Jewish merchant, landlord and politician who was born in Baghdad in 1846 and died there in 1940, in the Al Sinak area.
The old section overlooking the Tigris was built in 1919 for the family and the other part facing Al Rasheed Street was built four years later for guests.
The two-storey house has marble staircases, tiles with floral and geometric designs, latticed windows and sprawling inner courtyards.
For years, it hosted King Faisal, the first Hashemite king of Iraq who reigned from 1921 until his death in 1933, as well as other dignitaries.
Like other Jewish community properties, the house has been considered a frozen asset since the 1950s after the emigration of Jews from Iraq. The government has given it to a local film company that undertakes renovation works.
The end of a long journey
At the entrance of the old part, Mr Salih was stopped by the supervisor, but managed to convince the man to allow him to enter.
Minutes later, he found what he was looking for.
With a smile and a gleam in his eyes, he yelled: “Here’s the first elevator in Iraq,” pointing to the now-idle lift that Menahem built for his wife who couldn’t use the stairs.
In 2021, his long journey came to fruition.
He wrote The Last Remaining Baghdad, a book that takes the reader on a journey of Baghdad while learning about the stories behind each site. He is working on the second edition.
“When I walk in Baghdad’s alleys and see its old houses, bazaars and mosques, I feel like living in its past glory,” he said.
“I feel good and forget all my worries.”
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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Profile
Company: Justmop.com
Date started: December 2015
Founders: Kerem Kuyucu and Cagatay Ozcan
Sector: Technology and home services
Based: Jumeirah Lake Towers, Dubai
Size: 55 employees and 100,000 cleaning requests a month
Funding: The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups.
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Champions League Last 16
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Inter Milan (ITA) v Liverpool (ENG)
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Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Simran
Director Hansal Mehta
Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey
Three stars
Liverpool 4-1 Shrewsbury
Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')
Shrewsbury
Udoh (27'minutes)
Man of the Match: Kaide Gordon (Liverpool)
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
On racial profiling at airports
Titanium Escrow profile
Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue
Stage: Early stage
Investors: Founder's friends and Family
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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Global state-owned investor ranking by size
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Other simple ideas for sushi rice dishes
Cheat’s nigiri
This is easier to make than sushi rolls. With damp hands, form the cooled rice into small tablet shapes. Place slices of fresh, raw salmon, mackerel or trout (or smoked salmon) lightly touched with wasabi, then press, wasabi side-down, onto the rice. Serve with soy sauce and pickled ginger.
Easy omurice
This fusion dish combines Asian fried rice with a western omelette. To make, fry cooked and cooled sushi rice with chopped vegetables such as carrot and onion and lashings of sweet-tangy ketchup, then wrap in a soft egg omelette.
Deconstructed sushi salad platter
This makes a great, fuss-free sharing meal. Arrange sushi rice on a platter or board, then fill the space with all your favourite sushi ingredients (edamame beans, cooked prawns or tuna, tempura veggies, pickled ginger and chilli tofu), with a dressing or dipping sauce on the side.
The specs: 2018 Renault Megane
Price, base / as tested Dh52,900 / Dh59,200
Engine 1.6L in-line four-cylinder
Transmission Continuously variable transmission
Power 115hp @ 5,500rpm
Torque 156Nm @ 4,000rpm
Fuel economy, combined 6.6L / 100km
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.